Objective : This study aims to analyze and predict the financial distress conditions of halal food and beverage sub-sector companies listed on the Indonesia Sharia Stock Index (ISSI) before (2018–2019), during (2020–2022), and after the COVID- 19 pandemic (2023–2024) using the Altman Z-Score model. Methodology : The research employed a quantitative-descriptive method with secondar…
Objective: This study aims to analyze the differences in profitability ratios before, during, and after the COVID-19 pandemic in technology and information sector companies listed on the Indonesia Sharia Stock Index (ISSI). The profitability ratios used in this study are Return on Assets (ROA) and Return on Equity (ROE). Method: This research employs a quantitative approach using descrip…
Objectives: This study aims to analyze the impact of the VAT rate increase from 10% to 11% on the sales of food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2025 and to evaluate the projected impact of a further increase to 12% on their sales performance during the same period. Methods: This research employs a quantitative approach using panel data r…
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
This study aims to analyze the influence of institutional transparency and technology implementation on the interest of muzaki (zakat payers) in paying zakat through digital platforms, with age as a moderating variable. The research background is based on the low realization of national zakat collection compared to its potential, as well as the increasing use of digital technology in za…
"Background - Looking at a number of study programs under the licensing of the Ministry of Research, Technology and Higher Education and Ministry of Religious Affairs of the Republic of Indonesia in many areas which decreased its performance level until it ended at the closing of the operational permit and even the revocation of the college permit concerned. Organizational performance i…
Moving the real sector is the sharia banking’s first priority for runs its business, because it is considered to more capable to recover economy crisis in a country. Another factor that supports sharia banking is the regulation; UU 21 2008. The regulation enables a bank to use dual banking system; conventional banking and Islamic banking. as any other company. There are several factor…
As a trustworthy asset, Nazir can only do things that bring benefit to waqf assets. Based on these considerations, what needs to be considered is the possible steps to anticipate the risk of loss that will threaten the existence and sustainability of the waqf asset in the form of money. So waqf risk management is very much needed in order to anticipate and minimize if an unwanted risk o…
Background – The population of Ogan Komering Ilir Regency in 2020 is 769,348 people. The poverty rate in 2020 reached 123.34 thousand people, then in 2021 it increased to 124.78 thousand people. The increasing poverty rate becomes a problem in the performance of zakat managers, while zakat itself is one form of poverty alleviation efforts. Objective - This study was to determine the …